So much for Democrats claims that they aren't willing to use the budget process to change Obamacare, they just aren't willing to make the changes Republicans want

The bargain under negotiation would make small adjustments to the healthcare law, including delaying the law's reinsurance fee for one year. The three-year tax is meant to generate revenue that will stabilize premiums on the individual market as sick patients enter the risk pool.

The tax applies to all group health plans, but unions argue it will raise their healthcare costs while providing them no benefit.